Best Employer of Record in Nigeria (2026)

What your quote should include

For a hire in Nigeria, I’d shortlist RemotePeople first. It offers recruitment and EOR through one provider, with a dedicated account manager on both EOR plans. Its EOR Global plan starts at USD 499 per employee per month, or USD 199 on EOR Select where the hire qualifies. Deel, from USD 599 plus a mandatory Employer Liability Cost, fits when Nigeria is one part of a wider employee and contractor programme. G-P, from USD 599 per employee per month, fits a company that wants to hire abroad while keeping its existing HR system.

None of the ten owns a Nigerian entity. Compare the complete service-fee quote and whether the provider holds your salary cash in naira while it depreciates; the published USD amounts shown do not establish every provider’s country price.

More details

Why consider it

Recruitment and EOR services through one provider.

Dedicated account manager in both EOR plans.

Check the fit

Recruitment is separately priced.

Before signing: Confirm quote currency, billing commitment, deposits, funding deadlines and refund terms. EOR Select eligibility depends on the hiring country and employee salary.

Both EOR plans list local contracts, payroll and tax administration, and statutory benefits administration. Salary, employer contributions and benefit costs are separate.

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More details

Why consider it

EOR, contractor management and payroll for your own entities.

Month-to-month EOR service pricing available.

Check the fit

Ask for the country-specific Employer Liability Cost in your quote; it is mandatory.

Before signing: Confirm the Employer Liability Cost amount, benefit costs and any additional products. Monthly service terms do not remove employment notice, severance or other exit obligations.

The EOR pricing page lists 130+ countries. Broader platform coverage figures may include other services.

Visit Deel ↗

More details

Why consider it

One flat starting fee in every listed country, with volume pricing for larger teams.

Right-to-work checks and local contracts are built into onboarding.

Check the fit

Partner entities employ hires in some countries, alongside G-P’s 100+ owned entities.

Before signing: Refund timing is set per contract, so agree a deposit return date. The deposit depends on a credit check.

At $599 a month, the first year for one hire is $7,188 in service fees. Salary, employer costs and the refundable deposit come on top.

Visit G-P ↗

Security deposits and payroll funding are separate from the recurring service fee. Oyster requires a deposit of at least one month of gross salary plus employer costs and service fees. Borderless AI’s typical deposit is 1.5 months of gross salary plus employer costs and fees for ACH or three months for other payment methods, with country variations. Pebl also requires security before onboarding. Compare the deposit currency, payroll-funding dates and refund conditions for the actual hire. See the best EOR providers overall. For a wider shortlist, browse EOR providers for Nigeria.

Provider

Best For

Starting feeDepositOnboarding

1

RemotePeople 4.9/5 Rating Hiring in new markets with local HR support Starting fee: $499 USD / monthDeposit: 1 monthOnboarding: 2–8 days

My take

I’d consider RemotePeople for a Nigerian hire when payroll and immigration support both matter.

Its Nigeria service combines naira payroll, PAYE administration, pension and NHIA registration with recruitment and CERPAC sponsorship support for expatriates. Its Nigeria guide outlines one- to two-week onboarding for Nigerian nationals, with additional time for immigration processing. I’d confirm the legal employer in the proposal: the Nigerian employing entity and CAC registration number are not disclosed.

Both RemotePeople EOR plans include employment contracts, payroll and tax administration, statutory benefits administration, a dedicated account manager and ongoing employment support.

EOR Global starts at USD 499 per employee per month. EOR Select starts at USD 199 for eligible countries and employee salary ranges. Salary, employer contributions and benefits are separate; the proposal sets the applicable plan, billing commitment, deposit and payroll funding terms.

When this provider fits

I’d compare these proposals for the same employee and confirmed plan eligibility. RemotePeople’s named-account support and RemoFirst’s advertised starting fee are useful starting points, but the practical choice is the full naira funding calculation, response commitment and local escalation arrangement.

Deposit

1 month

Entity model

Own entities in core markets

First year, one hire

$5,988 in service fees

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Starting fee

$499

EOR Global. EOR Select starts at $199 where the country and employee salary qualify.

Against the 10 starting fees

$199 lowest$699 highest

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2

Deel 4.7/5 Rating Paying employees and contractors on one platform Starting fee: $599 USD / monthDeposit: 1–1.5 monthsOnboarding: 2–5 days

My take

I’d include Deel’s deposit in the cash budget before comparing its monthly fee.

It is normally 1–1.5 months of gross salary, with higher requirements possible. Payments or refunds outside the deposit’s designated currency involve currency conversion.

Deel’s global EOR service starts at USD 599 per employee per month, with month-to-month pricing available. Mandatory Employer Liability Cost is charged separately and varies by country. Salary, employer contributions, benefits and any additional services sit outside the starting service fee.

Deposit

1–1.5 months

Entity model

Own entities and partners

First year, one hire

$7,188 in service fees

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Starting fee

$599

Month-to-month billing. Mandatory Employer Liability Cost is charged separately.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit Deel ↗

3

G-P 4.2/5 Rating Hiring abroad while keeping your existing HR system Starting fee: $599 USD / monthDeposit: 1–2.5 monthsOnboarding: 2–5 days

My take

G-P would make my shortlist if you also need visa support, background checks or equity payroll management.

These are optional services alongside its employment service, with their own eligibility and charges.

G-P’s global EOR fee starts at USD 599 per employee per month, with a tailored country proposal. There is no minimum duration for an EOR hire; the client’s billing, cancellation and employee exit terms remain separate contract terms.

Deposit

1–2.5 months

Entity model

100+ own entities, plus partners

First year, one hire

$7,188 in service fees

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Starting fee

$599

Confirm the included services and billing terms in your country quote.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit G-P ↗

4

Rippling 4.5/5 Rating Setting up payroll, laptops and app access for new hires Starting fee: $499 USD / monthDeposit: Per quoteOnboarding: 5–10 days

My take

I’d look at Rippling when you want EOR employees to share HR records and workforce reporting with the rest of the organisation.

App access and device management are separate products, so I’d keep those costs distinct in the comparison.

Rippling EOR starts at USD 499 per employee per month, plus the required Rippling Platform from USD 8 per employee per month plus a monthly base fee. Billing commitment and optional HR or IT modules are quote-specific.

Deposit

Per quote

Entity model

Own entities and local partners

First year, one hire

$5,988 in EOR fees

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Starting fee

$499

Plus the required Rippling Platform, from $8 per employee per month and a monthly base fee. Confirm the billing terms and selected products.

Against the 10 starting fees

$199 lowest$699 highest

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5

Oyster 4.5/5 Rating Using one onboarding process for hires across countries Starting fee: $699 USD / monthDeposit: ~1 monthOnboarding: 7–14 days

My take

My first budget check with Oyster would be the deposit. It is at least one month of gross salary plus employer costs and service fees, and can rise with costs or liabilities.

That money is separate from the monthly EOR fee.

Oyster’s month-to-month EOR rate is USD 699 per employee per month. Annual seats are quoted separately. Standard annual billing is prepaid and non-refundable; quarterly or semiannual payment is available at a higher seat price. A seat can be reused for a replacement hire. Salary, employer costs, deposits and optional services are additional.

Deposit

~1 month

Entity model

Own entities and vetted partners

First year, one hire

$8,388 in service fees

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Starting fee

$699

Monthly billing. Annual seats are quoted separately, prepaid and non-refundable.

Against the 10 starting fees

$199 lowest$699 highest

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6

Pebl 4.2/5 Rating Hiring people who need visa or relocation support Nigeria residence permits · Confirm the employing company’s expatriate quota and support for this hire’s e-CERPAC application. Starting fee: $399 USD / monthDeposit: Per quoteOnboarding: 7–12 days

My take

I’d consider Pebl, formerly Velocity Global, for payroll and benefits administration together with employment support.

If you need immigration support or supplementary benefits, I’d ask for those additional services to be priced explicitly.

Pebl lists an EOR fee of $399 per employee per month, but the general price does not specify the dollar currency or billing commitment. The country proposal determines availability, any offer period and renewal terms; salary, employer costs and additional services are separate.

When this provider fits

Shortlist Pebl for a foreign-hire proposal if its written scope includes the immigration coordination you need. The employing entity’s quota slot and the candidate’s residence process must be identified separately. For a Nigerian citizen, compare the employment and payroll service on its own merits.

Deposit

Per quote

Entity model

Affiliates and local partners

First year, one hire

$4,788 in service fees

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Starting fee

$399

Confirm the country price and billing commitment.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit Pebl ↗

7

Papaya Global 4.1/5 Rating Comparing payroll costs across countries in one report Starting fee: $499 USD / monthDeposit: 1–2 monthsOnboarding: 7–12 days

My take

Papaya’s support arrangement is one reason I’d include it in a payroll shortlist: an account manager coordinates payroll, legal, finance and benefits specialists.

Employees can also raise tickets through its worker app or WhatsApp.

Papaya’s EOR service starts at USD 499 per employee per month. The country quote must identify the billing commitment and any additional services. Salary and employer costs are separate.

When this provider fits

Papaya is worth comparing when Nigeria needs to appear in a consolidated payroll report alongside other countries. For a Nigeria-only hire, test that reporting benefit against the complete fee and funding terms. The written proposal should identify the employing partner, deposit currency and refund basis.

Deposit

1–2 months

Entity model

Partner model; confirm employer

First year, one hire

$5,988 in service fees

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Starting fee

$499

The country quote sets the billing terms. Payroll-only processing is priced separately.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit Papaya Global ↗

8

Multiplier 4.1/5 Rating Managing payroll, leave and expenses in one place Starting fee: $459 USD / monthDeposit: 1+ monthsOnboarding: 7–12 days

My take

With Multiplier, I’d choose the plan before comparing fees. Core starts at $499 per employee per month on monthly contracts, or $459 per employee per month billed annually.

The dollar currency is not specified. Country variations and compliance add-ons affect the quote. Growth adds integrations, custom reports and open API access. Implementation fees may apply, although the FAQ says setup is free; I’d have the quote resolve that charge.

Deposit

1+ months

Entity model

Own entities and partners

First year, one hire

$5,508 in service fees

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Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$459

Core plan billed annually, or $499 per month on monthly billing. Confirm the dollar currency.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit Multiplier ↗

9

Borderless AI 4.0/5 Rating Getting 24/7 help with overseas payroll and HR Starting fee: $579 USD / monthDeposit: 1.5–3 monthsOnboarding: 7–12 days

My take

Before shortlisting Borderless AI, I’d budget for the refundable deposit due before onboarding.

Its standard calculation is 1.5 months of gross salary plus employer costs, benefits and platform fees for ACH or three months for wire and other methods, with country variations. Balances unpaid for 15 days, or more than two late payments during the term, can raise the deposit to six months. Refunds follow account closure and settlement of outstanding balances.

Borderless AI’s standard fee is USD 579 per employee per month. Eligible companies headquartered outside Canada can pay USD 399 on fees billed through 31 December 2026; USD 579 applies from 1 January 2027, including promotional customers. Some countries and employment types are priced separately. Salary and employer costs are additional.

Deposit

1.5–3 months

Entity model

Own entities

First year, one hire

$6,948 in service fees

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Starting fee

$579

Eligible companies headquartered outside Canada can pay $399 on fees billed through 31 December 2026.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit Borderless AI ↗

10

RemoFirst ⚠ Trustpilot warning 0.5/5 Rating Making a first overseas hire on a tight budget Starting fee: $199 USD / monthDeposit: About 1 monthOnboarding: 5–10 days

My take

We moved RemoFirst to last place on 8 November 2026: Trustpilot has suspended its rating for a breach of its guidelines and removed fake reviews.

RemoFirst says it works exclusively with vetted in-country partners. Here, that means a local partner company, not RemoFirst, would normally employ your hire, and payroll changes, questions and exits pass through both companies, which can slow answers. US$199 is RemoFirst’s starting fee and varies by country, so get this country’s quote before you compare. I’d separate RemoFirst’s contractor offer from its EOR price when reviewing a mixed workforce. The free contractor tier covers administration, including contract management and identity checks. Contractor payments cost USD 25 per contractor in months when a payment is processed; payment-provider and transfer fees may also apply.

RemoFirst’s global EOR fee starts at USD 199 per employee per month, with no minimum contract term or employee count. The country fee, deposit, payroll funding and add-ons depend on the proposal. Salary and employer costs are additional.

Deposit

About 1 month

Entity model

Partners, not own entities

First year, one hire

$2,388 in service fees

Read Review

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$199

RemoFirst advertises no minimum contract term or employee count. Confirm any country-specific charges.

Against the 10 starting fees

$199 lowest$699 highest

Get my proposal Visit RemoFirst ↗

Local Nigerian alternatives (researched, unranked): four Nigeria-focused firms also provide EOR, PEO or local payroll outsourcing: Workforce Group, PaidHR and Norebase on the local HR and compliance side, alongside the payroll platform SeamlessHR. None of the four is in the ranking above: they are Nigeria-focused rather than multi-country. If you are hiring only in Lagos and have no plans beyond Nigeria, a domestic firm that already holds the pension, PAYE and NSITF registrations may still serve you well.

Suppose gross monthly pay is ₦600,000, with basic salary, housing and transport adding up to ₦450,000. If the contractual pensionable emoluments are ₦450,000, minimum contributions are ₦45,000 employer and ₦36,000 employee. If the contract makes all ₦600,000 pensionable, those amounts become ₦60,000 and ₦48,000. These are two stated assumptions, not permission to reduce an existing contractual entitlement.

The difference changes both employer cost and take-home pay, so put the base beside the rate in the proposal. Preserve the employee’s existing RSA details when moving employment and reconcile the contribution against that account. PenCom’s seven-working-day deadline runs from salary payment. Include the remittance evidence in the first-payroll handover rather than waiting for an annual compliance certificate.

Contribution	Employer rate	Basis / cap	Agency
Contribution Pension (RSA) Employee also pays 8%	Employer rate 10%	Basis / cap Basic + housing + transport allowance	Agency PFA / PenCom
Contribution NSITF (employee compensation) Employer only, no deduction from staff	Employer rate 1%	Basis / cap Total monthly payroll	Agency NSITF
Contribution ITF levy Annual, due by 31 March; confirm the applicable annual notice	Employer rate 1%	Basis / cap Annual payroll, if ≥5 staff or turnover ≥ ₦50m	Agency Industrial Training Fund
Contribution National Housing Fund (NHF) Voluntary for private-sector staff since 2023; employer remits for participants	Employer rate 0% (employee pays 2.5%)	Basis / cap 2.5% of monthly income for qualifying private-sector participants; participation is voluntary	Agency Federal Mortgage Bank

On a ₦600,000 monthly salary, treating the full gross as pensionable for simplicity: pension 10% = ₦60,000, NSITF 1% = ₦6,000, and the ITF levy at 1% accrues at about ₦6,000 a month, a combined employer load near ₦72,000 or roughly 12 percent on top of gross. The employee separately has 8 percent pension withheld, plus 2.5 percent NHF where they have opted in, since private-sector NHF participation became voluntary under the Business Facilitation Act 2023; the EOR deducts and remits both, but neither is an employer cost. Health insurance is mandatory under section 14 of the National Health Insurance Authority Act 2022 for any employer with five or more employees; in practice most EORs satisfy it through a licensed HMO plan rather than a fixed statutory percentage. The EOR fee sits on top of all of this.

For an employee covered by the contributory pension scheme, the employer must maintain group life insurance of at least three times annual total emoluments. On an illustrative gross package of ₦600,000 a month, with no additional remuneration, that means minimum cover of ₦21.6 million. It does not mean the annual premium is ₦21.6 million, or that a fixed percentage can safely be added to every payroll.

Ask for the insurer’s premium and confirmation that the employee appears on the policy schedule from the relevant start date. The schedule should identify cover, renewal, emoluments and premium payment. Keep this separate from the pension account and any health plan: a dashboard saying benefits are active is less useful than the actual coverage record.

Hours of work	Set by contract
Common full-time week	40 hours
Overtime rate	By contract
Rest period	1 day per week
Public holidays/yr	~13 federal

Annual leave after 12 months	6 working days
Sick leave (paid)	up to 12 days
Maternity at 50% pay minimum	12 weeks
Paternity (federal/Lagos)	14 / 10 working days
Market-norm annual	15–25 days

Statutory annual leave is just 6 working days after a year of continuous service, but the competitive market norm is 15 to 25 days, which most EOR contracts adopt. Paid sick leave is up to 12 working days a year on a medical certificate. Maternity leave is 12 weeks at a minimum of 50 percent pay under the Labour Act, though many employers pay full salary; the federal civil service grants fathers 14 working days of paternity leave and Lagos State grants 10. There is no statutory annual-leave carryover rule, so carryover is set by contract.

Tenure	Minimum notice	Statutory severance
Tenure Under 3 months	Minimum notice 1 day	Statutory severance None (contract governs)
Tenure 3 months to under 2 years	Minimum notice 1 week	Statutory severance None (contract governs)
Tenure 2 to under 5 years	Minimum notice 2 weeks	Statutory severance None (contract governs)
Tenure 5 years or more	Minimum notice 1 month	Statutory severance None (contract governs)

Notice of one week or more must be in writing, and either side can pay salary in lieu of notice. The Labour Act provides no general redundancy or severance pay; section 20 only requires the employer to inform the union, adopt the “last in, first out” principle subject to merit, and negotiate redundancy payments, so the actual sum comes from the contract or a collective agreement. Common market practice is a number of weeks or one month of salary per year of service. Nigeria is not an at-will jurisdiction in the way the United States is: the National Industrial Court can hear a claim of unfair or wrongful dismissal and award damages, so the EOR builds a documented case before any exit.

Redundancy of a 3-year employee on ₦600,000/month	Weekly wage ≈ ₦600,000 / 4.33 = ₦138,568
Notice (2–5 yr tier) 2 weeks, paid in lieu = ₦138,568 × 2	₦277,136
Redundancy (market benchmark) 1 month per year × 3 years (contractual; no statutory formula)	₦1,800,000
Accrued unused leave Assume 8 days outstanding × ₦27,692 daily	₦221,536
Indicative exit cost Before any negotiated ex-gratia sum	₦2,298,672

Because Nigeria has no statutory redundancy formula, the ₦1,800,000 line is a market benchmark, one month per year of service, not a legal mandate; the legally required element is the notice (or pay in lieu) and accrued leave. The total excludes any negotiated ex-gratia sum, which is common in mutual separations and often larger than the benchmark. At ₦1,370 to the dollar, the July 2026 CBN official rate, this indicative exit is roughly $1,678. Most markets in the termination across jurisdictions guide write the severance formula into statute; Nigeria hands it to your contract instead.

Income tax is withheld through PAYE, and the State Internal Revenue Service of the state where the employee resides collects it, not the federal government, so a Lagos hire pays the Lagos State Internal Revenue Service and an Abuja hire pays the FCT Internal Revenue Service. The EOR registers the employee with the right state authority and remits PAYE, normally by the tenth of the following month. The Nigeria Tax Act 2025, signed in June 2025 and in force from 1 January 2026, replaced the old Personal Income Tax Act with a single code and new bands.

Annual chargeable income	Rate (NTA 2025)
Annual chargeable income First ₦800,000	Rate (NTA 2025) 0%
Annual chargeable income Next ₦2,200,000 (to ₦3m)	Rate (NTA 2025) 15%
Annual chargeable income Next ₦9,000,000 (to ₦12m)	Rate (NTA 2025) 18%
Annual chargeable income Next ₦13,000,000 (to ₦25m)	Rate (NTA 2025) 21%
Annual chargeable income Next ₦25,000,000 (to ₦50m)	Rate (NTA 2025) 23%
Annual chargeable income Above ₦50,000,000	Rate (NTA 2025) 25%

The new code exempts the first ₦800,000 of chargeable income and anyone earning the national minimum wage or less, removes the old consolidated relief, and adds a rent relief of 20 percent of annual rent up to ₦500,000. The employee’s 8 percent pension deduction, and the 2.5 percent NHF contribution where they participate, reduce chargeable income before the bands apply. A non-resident who spends fewer than 183 days in Nigeria is taxed only on Nigeria-source employment income. Payroll runs monthly and salaries are usually paid on or near the last working day of the month; there is no statutory 13th-month salary, though a year-end or “13th month” bonus is a common contractual benefit.

The employee’s payroll schedule and the provider’s funding schedule need separate dates. The cost examples here use NGN salary; show the agreed gross pay, employee deductions and net payment in that currency before converting an overseas funding invoice.

Ask the provider to identify the relevant PAYE authority and the pension and insurance obligations for this employment, then supply a reconciliation and remittance evidence. Fix the exchange-rate source, conversion date, markup and any salary-review arrangement.

For workers covered by Nigeria’s Labour Act, section 7 requires written particulars of employment within three months of starting. The Act’s worker definition has exclusions, including specified administrative, executive, technical and professional functions.

Have the offer state the job, employer, pay and pay frequency, hours, notice and benefits before the hire begins. If a 13th-month payment or annual bonus is offered, state whether it is a contractual entitlement, how it is calculated and how a midyear joiner or leaver is treated.

Step	What it is	Who holds it	Cost / timing
Step Expatriate quota	What it is Ministry of Interior approval for a set number of foreign positions	Who holds it The employing (partner) entity	Cost / timing Weeks; tied to roles and justification
Step STR visa	What it is Subject to Regularisation entry visa for the named hire	Who holds it The expatriate, from a Nigerian mission abroad	Cost / timing Before travel
Step CERPAC	What it is Combined work-and-residence card, regularised after entry	Who holds it The expatriate, sponsored by the entity	Cost / timing $2,000 (employed expatriate)
Step Understudy plan	What it is Two Nigerian understudies per expatriate, skill-transfer milestones	Who holds it The employer	Cost / timing Ongoing, monitored

The whole process now runs online through the Expatriate Administration System, and the CERPAC fee for an employed expatriate is $2,000. The May 2025 reforms require strong justification that no qualified Nigerian is available, and the assignment of two understudies per expatriate with monitored skill-transfer milestones, which lengthens approval. There is no single published minimum-salary threshold for an Employment-class hire the way some countries set one; the quota is granted against the role, qualifications and experience. Realistically the quota and CERPAC steps add eight to sixteen weeks on top of contract signing.

So for a foreign hire, confirm the partner entity holds quota capacity for the role before you commit. Pebl runs an in-house immigration team that manages the case end to end, which earns it a place with buyers who expect to relocate staff into Nigeria; for a Nigerian-citizen hire, none of this applies.

Role	Gross NGN/month	USD/month (approx)
Role Software engineer	Gross NGN/month ₦400,000–1,200,000	USD/month (approx) $292–876
Role Senior software engineer	Gross NGN/month ₦1,200,000–3,500,000	USD/month (approx) $876–2,555
Role Product manager	Gross NGN/month ₦500,000–1,500,000	USD/month (approx) $365–1,095
Role Accountant	Gross NGN/month ₦200,000–600,000	USD/month (approx) $146–438
Role Customer support	Gross NGN/month ₦120,000–350,000	USD/month (approx) $88–255
Role Sales manager	Gross NGN/month ₦500,000–1,700,000	USD/month (approx) $365–1,241
Role HR manager	Gross NGN/month ₦400,000–1,200,000	USD/month (approx) $292–876
Role UX / product designer	Gross NGN/month ₦250,000–700,000	USD/month (approx) $182–511

Salaries cluster in Lagos, with Abuja close behind; other states pay less for the same role. Two notes for foreign employers. First, naira salaries look low in dollar terms today partly because the currency has depreciated, so a market-rate offer can still attract strong talent while costing far less than the equivalent role in Europe or the United States. Second, top Nigerian engineers also field offers from international companies paying in dollars, so the upper end of the software ranges moves quickly; benchmark against remote-first pay if you are competing for senior developers.

Software engineer, Lagos	Gross base: ₦600,000/month
Gross salary	₦600,000
Pension employer (10%) On basic + housing + transport (full gross assumed here)	₦60,000
NSITF (1%) On total payroll	₦6,000
ITF levy (1%) Annual levy accrued monthly, if employer threshold met	₦6,000
EOR fee, cheapest RemoFirst from $199 ≈ ₦272,630 ⚠ Trustpilot warning: rating suspended for a breach of its guidelines; fake reviews removed	₦272,630
Illustrative monthly subtotal Annual ≈ ₦11.34m; excludes group-life and health-insurance premiums	₦944,630

Statutory employer cost is ₦72,000, about 12 percent on top of gross. The EOR fee dominates the headline total: at roughly ₦272,630, the $199 fee alone is close to half the ₦600,000 salary. Swap in a premium fee and the total moves. Oyster at $699 (≈ ₦957,630) lands at ₦1,629,630/month, before any deposit. Because the fee, not the statutory load, is the dominant cost in Nigeria, the price column drives much of the ranking above. Foreign-currency fees also mean the naira cost of the same hire rises whenever the naira weakens.

Factor	EOR	Your own Nigerian entity
Factor Setup cost	EOR None	Your own Nigerian entity CAC incorporation + legal, then four agency registrations
Factor Time to first hire	EOR 2–14 days (by provider)	Your own Nigerian entity 6–12 weeks (CAC, bank, pension, PAYE, NSITF, ITF)
Factor Per-employee cost	EOR $199–699/employee/mo fee + statutory	Your own Nigerian entity Statutory only (~12%), plus shared overhead
Factor Ongoing admin	EOR Provider runs payroll & all filings	Your own Nigerian entity In-house payroll, four monthly/annual filings, annual audit
Factor Compliance liability	EOR On the EOR partner entity	Your own Nigerian entity On you and your directors

Take the $199 floor: a year of it is roughly ₦3.3m per employee beyond what the statutory lines would cost you directly, nearly all of it dollar-denominated fee rather than Nigerian cost. A Nigerian entity’s incorporation is cheap, but the real burden is operating it: monthly pension, PAYE and NSITF filings, NHF remittance for participating staff, the annual ITF return, statutory audit, and the management time to keep all four agencies, including the State Internal Revenue Service, current. The EOR fee buys out that fixed overhead.

Annualise the selected service fee for the hires you expect to keep, then compare it with the Nigerian company setup, accounting, payroll, pension and insurance administration. Count setup costs over the same hiring horizon and include payroll, benefits, transition and exit charges on both sides. A higher service-fee plan moves the financial crossover earlier; lower recurring entity overhead or a longer hiring horizon can do the same. Short hiring duration, setup costs and the need for local administration can move it later. The legal suitability of each arrangement remains a separate question.

What is the best EOR in Nigeria?

RemotePeople is our top pick for Nigeria in 2026 (4.9/5), followed by Deel (4.7/5) and G-P (4.2/5). We opened paid accounts with all 10 providers on this page, priced real hires and ran payroll.

RemotePeople offers recruitment and EOR through one provider, with a dedicated account manager on both EOR plans. RemotePeople’s EOR Global plan starts at USD 499 per employee per month, and EOR Select at USD 199 where the hire qualifies. Deel starts at USD 599 plus a mandatory Employer Liability Cost; G-P starts at USD 599 per employee per month.

How does an employer of record work in Nigeria?

How fast can an EOR onboard an employee in Nigeria?

Estimated onboarding times for Nigeria range from 2 to 14 days across the providers we tested. By provider: Deel 2–5 days, G-P 2–5 days, RemotePeople 2–8 days, Rippling 5–10 days and Oyster 7–14 days.

Most providers in the top ten run Nigeria through a vetted local partner entity that completes pension, NSITF and tax registration (Multiplier and G-P say they use their own entities). A foreign hire who needs an expatriate quota slot and a CERPAC adds eight to sixteen weeks for the immigration steps.

How much does an EOR cost in Nigeria per month?

Published service fees for Nigeria run from USD 199 to USD 699 per employee per month across the 10 providers we tested: RemoFirst from USD 199; RemotePeople Global from USD 499, or Select from USD 199 only where country and salary qualify; Deel from USD 599 plus mandatory Employer Liability Cost; G-P from USD 599; Oyster USD 699 on monthly billing, with annual seats quoted separately. Multiplier Core advertises $499 monthly or $459 per month billed annually; Pebl advertises $399, with currency and commitment to confirm. Rippling starts at USD 499 plus its required platform from USD 8 per employee, and Papaya Global at USD 499. Borderless AI is USD 579 standard, with an eligible USD 399 promotion on fees billed through 31 December 2026. All amounts are per employee/month; salary and employment costs are separate.

On top of the fee you pay the employee’s gross salary plus roughly 12 percent in employer statutory contributions: pension at 10 percent, NSITF at 1 percent and the ITF levy at 1 percent.

What employer contributions are mandatory in Nigeria?

The employer pays pension at 10 percent of basic, housing and transport allowance under the Pension Reform Act 2014, the NSITF employee-compensation contribution at 1 percent of total payroll, and the ITF levy at 1 percent of annual payroll for employers with five or more staff or turnover above 50 million naira. The employer also withholds and remits the employee’s 8 percent pension, plus the 2.5 percent National Housing Fund contribution where the employee participates; NHF has been voluntary for private-sector staff since the Business Facilitation Act 2023. The employer-only load is about 12 percent of gross.

Can an EOR sponsor a work permit in Nigeria?

What is the minimum wage in Nigeria in 2026?

How much notice applies when terminating in Nigeria?

Under the Labour Act, statutory notice is one day for service under three months, one week for three months to under two years, two weeks for two to under five years, and one month for five years or more. There is no general statutory severance or redundancy formula; redundancy pay is set by contract or collective agreement, commonly a number of weeks per year of service. The EOR documents the basis for any exit, because the National Industrial Court can review unfair dismissals.

What currency and payroll cycle does Nigeria use?

Local payroll and cost illustrations use Nigerian naira (NGN); provider service fees may be quoted in USD. Agree the employee’s contractual salary currency and payday separately from the currency and deadline on your invoice.

For workers covered by the Labour Act, section 15 makes wages due at the end of the agreed daily, weekly or other pay period, with intervals no longer than one month for longer engagements. The Act’s definition excludes specified administrative, executive, technical and professional functions, among other categories; do not apply that rule to every role without checking coverage.

Ask for the actual payroll calendar, funding cutoff, FX source and markup, payment method, payslip and PAYE remittance evidence.

Can I convert a Nigerian contractor to an EOR employee?

Do I need a Nigerian entity to hire one person?

No. An EOR employs the worker through its registered Nigerian partner entity, so you hire without incorporating. Registering your own Nigerian company with the Corporate Affairs Commission, then registering for pension, PAYE, NSITF and ITF, takes weeks and carries ongoing filing and audit overhead.

Annualise the selected service fee for the hires you expect to keep, then compare it with the Nigerian company setup, accounting, payroll, pension and insurance administration. Count setup costs over the same hiring horizon and include payroll, benefits, transition and exit charges on both sides. A higher service-fee plan moves the financial crossover earlier; lower recurring entity overhead or a longer hiring horizon can do the same. Short hiring duration, setup costs and the need for local administration can move it later. The legal suitability of each arrangement remains a separate question.

Is the ITF levy charged on every Nigerian hire?

Hiring facts Checked 2 Oct 2026

Labour Act (Cap L1, LFN 2004) 4 sources

Pension Reform Act 2014 2 sources

NSITF / Employees' Compensation Act 2010 1 source

Industrial Training Fund Act 2 sources

National Housing Fund Act 2 sources

National Health Insurance Authority Act 2022 1 source

Nigeria Tax Act 2025 5 sources

National Minimum Wage Act 2024 2 sources

Immigration Act 2015 and 2025 reforms 4 sources

Salary benchmarks 2 sources

Provider fees, entity routing and estimated onboarding times 10 sources

Further sources (October 2026) 4 sources

PenCom pension FAQ 2023 — Monthly-emolument definition, 10%/8% minimum contributions, existing RSA and contribution remittance. Accessed 19 October 2026.

PenCom revised group life insurance guidelines — Minimum cover three times annual gross emoluments; coverage, premium and employee schedule evidence. Accessed 19 October 2026.

PenCom May 2025 compliance circular — Seven working days after salary payment; recovery of unpaid pension contributions. Accessed 19 October 2026.

Business Facilitation Act: NHF amendments, NIPC-hosted gazette — Private-sector NHF participation voluntary and 2.5% monthly-income base, sections 44–46. Accessed 19 October 2026.

Best Employer of Record in Nigeria

Hiring in Nigeria at a glance

Hiring in Nigeria, at a glance.

Choose a hiring solution

Check before choosing

Employment costs and service fees

Deposits and payroll funding

Key takeaways for hiring in Nigeria

The 12% contribution estimate excludes some benefit costs

Read the pension base before comparing percentages

Pension remittance deadlines run from payday

NHF is a separate employee choice in the private sector

What is the best EOR in Nigeria?

RemotePeople

Why consider it

Check the fit

Deel

Why consider it

Check the fit

G-P

Why consider it

Check the fit

All 10 EOR providers for Nigeria, side by side

My take

When this provider fits

Pricing & termsPer employee per month

RemotePeople pros in Nigeria3

RemotePeople cons in Nigeria3

RemotePeople dashboard

My take

Pricing & termsPer employee per month

Deel pros in Nigeria3

Deel cons in Nigeria4

Deel dashboard

My take

Pricing & termsPer employee per month

G-P pros in Nigeria4

G-P cons in Nigeria4

G-P dashboard

My take

Pricing & termsPer employee per month

Rippling pros in Nigeria3

Rippling cons in Nigeria4

Rippling dashboard

My take

Pricing & termsPer employee per month

Oyster pros in Nigeria3

Oyster cons in Nigeria4

Oyster dashboard

My take

When this provider fits

Pricing & termsPer employee per month

Pebl pros in Nigeria4

Pebl cons in Nigeria4

Pebl onboarding

My take

When this provider fits

Pricing & termsPer employee per month

Papaya Global pros in Nigeria3

Papaya Global cons in Nigeria4

Papaya Global dashboard

My take

Pricing & termsPer employee per month

Multiplier pros in Nigeria3

Multiplier cons in Nigeria4

Multiplier dashboard

My take

Pricing & termsPer employee per month, standard fee

Borderless AI pros in Nigeria3

Borderless AI cons in Nigeria4

Borderless AI dashboard

My take

Pricing & termsPer employee per month

RemoFirst pros in Nigeria3

RemoFirst cons in Nigeria4

RemoFirst dashboard

Employment and payroll in Nigeria

Confirm foreign-worker approvals

Employment contract and local employer

Payroll contributions and reporting